Property (ad valorem) taxes are taxes on real and/or personal property. Real property includes land and improvements. Personal property refers to items which are movable or not permanently fixed to the land.

Each taxpayer is required by Alabama Law (Code 40-7-1) to provide a complete list of all property which is owned.

The person acquiring property is responsible for reporting to the Revenue Commissioner a complete legal description of the property and should at that time claim any exemptions for which he is eligible.

The Revenue Commissioners Office should be furnished a correct mailing address for all properties.

All assessments and bills are based upon ownership and status as of October 1 of each year.

The Revenue Commissioner's Office is responsible for determining property value which must, by law, be set according to "fair and reasonable market value."

Your property is probably not for sale but the local appraiser must set the value of the property as if it were "sold" in an "arm lengths" transaction between a "willing buyer and a willing seller," neither being under any pressure to buy or sell.